Tennessee

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://tnbear.tn.gov/ecommerce/filingsearch.aspx
Additional info
 
Fee: $0 (school support organizations exempt) / $102.35
Processing: 12 business days (estimate)
Signatures: No special requirements at this time

Corporate annual report

Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
https://tnbear.tn.gov/ecommerce/filingsearch.aspx
Form (e-file)
 
Link: https://tnbear.tn.gov/Ecommerce/AnnualReportInstr.aspx
Due: Annually, within 3 months following your fiscal year end
Fee: $20, plus a 2.35% filing fee ($0.47); Additional $20 fee to change registered agent

Charity registration

Filing exemption available!
 
Rule: Gross receipts of less than $30,000.00

Booster clubs or PTO/PTAs, who at their sole purpose support an educational institution or one of its programs, are exempt from this filing. If official recognition of exemption is required, organizations may send a simple letter stating their purpose and requesting confirmation to the Division of Charitable Solicitations and Gaming.

As of July 1, 2014, organizations granted an exemption status pursuant to T.C.A. 48-101-502 (a)(2) are required to file the Exemption Request on an annual basis - due six months after the end of the fiscal year.
Link: https://sgssos.tn.gov/Login.aspx
Due: Annually, within 6 months of fiscal year end
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Summary of financial activities
  • Most recent 990-series return
  • Articles of Incorporation
  • An audited financial statement if the organization grossed more than $500,000 in revenue, excluding grants from government agencies and 501(c)(3) private foundations
  • Any amendments to governing documents
  • Thoroughly check form instructions for any additional required documents
Initial form (e-file)
 
Link: https://sgssos.tn.gov/Login.aspx

Charitable Organization Quarterly Financial Report*
http://sos-tn-gov-files.s3.amazonaws.com/forms/SS-6039.pdf
Due: Prior to soliciting funds<br><em>*A newly registered organization in its first year of operation must complete a quarterly financial report at the end of each quarter of its current fiscal year. The report is due within thirty (30) days of the end of each quarter.</em> (unless exempt from filing)
Fee: $10.00; *No fee necessary for quarterly report.
Required attachments:

  • Proof of 501(c)(3) status
  • Summary of financial activities
  • Most recent 990-series return
  • Articles of Incorporation
  • An audited financial statement if the organization grossed more than $500,000 in revenue, excluding grants from government agencies and 501(c)(3) private foundations
  • Thoroughly check form instructions for any additional required documents
Renewal form (e-file)
 
Link: https://sgssos.tn.gov/Login.aspx
Due: Annually, within 6 months of fiscal year end
Fee: $10, unless filing another exemption
Required attachments:

  • Proof of 501(c)(3) status
  • Summary of financial activities
  • Most recent 990-series return
  • An audited financial statement if the organization grossed more than $500,000 in revenue, excluding grants from government agencies and 501(c)(3) private foundations
  • Any amendments to governing documents
  • Thoroughly check form instructions for any additional required documents

Income/franchise tax exemption

 

Sales tax exemption

Notes
 
In order to become exempt from sales tax in Tennessee, you must submit an application to the Tennessee Department of Revenue.
Initial form
 
Link: Application for Sales and Use Tax Exemption
https://www.tn.gov/content/dam/tn/revenue/documents/forms/sales/f1306901.pdf
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Thoroughly check form instructions for any additional required documents

Tax department

Raffle (games of chance)

Filing information
 
Link: https://sos.tn.gov/products/charitable-solicitations-and-gaming/charitable-gaming-faqs
Due: Before event
Fee: $100.00-550.00

YOU SUPPORT THEM, WE SUPPORT YOU

With PBUSA membership, we file all the IRS and state paperwork. We keep your booster club up and running year after year.